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• THE ROLE OF COMPANY SIZE IN MODERATING THE EFFECT OF AUDIT TENURE, PROFITABILITY, COMPANY RISK AND COMPANY COMPLEXITY ON AUDIT FEES WITH AUDIT QUALITY AS A MEDIATOR

  Mohamad Zulman Hakim , Siti Nurhayati , Novita Dwi Safitri , Dini Ramadhanty , Nur Mala

  176 - 191

  2026-02-28

  Statistics: 161

• THE EFFECT OF TAX AVOIDANCE, CAPITAL STRUCTURE AND LIQUIDITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATION VARIABLE IN INFRASTRUCTURE COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE 2021-2023 PERIOD

  Alin Riani , Anggi Tias Amanti , Siti Uliyah , Mohamad Zulman Hakim , Hamdani , Hustna Dara Sarra

  271 - 287

  2025-02-28

  Statistics: 441

• EXPLORING THE IMPACT CEO DUALITY, FIRM SIZE, AND BOARD SIZE ON CAPITAL STRUCTURE BASED ON THE KNOWLEDGE MANAGEMENT DURING THE COVID-19 PANDEMIC

  Tariq Tawfeeq Yousif Alabdullah , Zahraa Khaled Mohamed

  266-280

  2023-08-09

  Statistics: 2161

• COMPANY SIZE MODERATES PROFITABILITY, SOLVENCY, COMPANY AGE ON AUDIT DELAY IN THE TECHNOLOGY SECTOR

  William Cipta Wijaya , Haninun

  112 -129

  2025-02-22

  Statistics: 455

• INFLUENCE SIZE COMPANY, QUALITY AUDIT, GOOD CORPORATE GOVERNANCE AND LIQUIDITY TO OPINION AUDIT GOING CONCERN COMPANY GOODS CONSUMPTION REGISTERED IN BEI YEAR 2019-2021

  Enda Noviyanti Simorangkir , Darwin Wijaya , Felixcyrus Ganily , Angelina

  706-714

  2023-10-20

  Statistics: 425

• THE EFFECT OF BUSINESS STRATEGY, COMPANY SIZE, AND SALES GROWTH ON FINANCIAL DISTRESS

  Siti Hailatul Fikriyah , Rahma Wiyanti

  992 - 1004

  2026-06-14

  Statistics: 108

• EARNINGS QUALITY IN HEALTHCARE FIRMS: THE MODERATING ROLE OF AUDIT DELAY AND THE MEDIATING EFFECT OF TAX AGGRESSIVENESS

  Mohamad Zulman Hakim , Aulia Imelda , Nahwa Nikhuatun , Putri Yuningsih , Zahra Prada Devi Hasbilah

  833 - 849

  2026-05-10

  Statistics: 469

• FACTORS AFFECTING AUDIT DELAY (STUDY OF MANUFACTURING COMPANIES LISTED ON MALAYSIAN STOCK EXCHANGE FOR THE 2019-2022 PERIOD)

  Icih , Norhanizah Johari , Rina Agutina , Bambang Sugiharto

  1298-1309

  2024-08-27

  Statistics: 314

• THE EFFECT OF COMPANY SIZE AND POLITICAL CONNECTIONS ON TAX AVOIDANCE

  Novi Hadzida , Ifan Wicaksana Siregar

  1530-1540

  2024-10-28

  Statistics: 346

• PROFITABILITY MEDIATES THE INFLUENCE OF LEVERAGE, LIQUIDITY AND COMPANY SIZE ON TAX AGGRESSIVENESS

  Silvi Fadillah , Lady Andriani , Lady Andriani , Mohamad Zulman Hakim , Dewi Rachmania , Samino Hendrianto

  1893 - 1903

  2025-10-19

  Statistics: 268

• LIQUIDITY, LEVERAGE, AND COMPANY SIZE AS PREDICTORS OF PROFITABILITY IN LQ-45 NON-FINANCIAL COMPANIES ON IDX INDONESIA

  Nasywa Fauziyyah , Dani Sopian

  1046 - 1059

  2026-06-20

  Statistics: 52

• LEVERAGE MEDIATING DETERMINANT TAX AVOIDANCE IN INDUSTRIAL SECTOR COMPANIES INDONESIA

  Amanda Safa Sabitha , Awalia Az Zahra , Vina Amaliya , Mohamad Zulman Hakim , Hesty Erviani Zulaecha , Eko Sudarmanto

  1230 - 1242

  2025-08-20

  Statistics: 315

• THE EFFECT OF FINANCIAL RATIOS AND COMPANY SIZE ON COMPANY VALUE (CASE STUDY ON MANUFACTURING COMPANIES LISTED ON IDX FOR THE 2021-2022 PERIOD)

  Rita Novita , Aminah

  572-587

  2024-04-24

  Statistics: 555

• INFLUENCE AUDIT TENURE, AUDITORS SWITCHING, FINANCIAL DISTRESS, AND COMPANY SIZE ON THE AUDIT REPORT LAG IN MINING SECTOR COMPANIES REGISTERED IN EXCHANGE EFFECT INDONESIA PERIOD 2018-2021

  Jochelyn Chu , Triana , Ys.Wandi Lahagu , Teng Sauh Hwee , Wenny Anggeresia Ginting

  168-179

  2024-02-20

  Statistics: 959

• THE EFFECT OF PROFITABILITY, EXECUTIVE CHARACTER AND COMPANY SIZE ON TAX AVOIDANCE

  Dani Sopian , Wulan Laelasari , Intan Pramesti Dewi

  872-881

  2023-12-15

  Statistics: 534

• COMPANY SIZE MODERATES: THE EFFECT OF PROFITABILITY, LEVERAGE, AND CAPITAL INTENSITY ON TAX AVOIDANCE

  Dwi Oktaviani , Dhea Ayu Aprilia , Rifska Febriyani , Mohamad Zulman Hakim , Imam Hidayat , Budi Rohmansyah

  1276 - 1285

  2025-08-20

  Statistics: 418

• PROFITABILITY MODERATES THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND COMPANY SIZE ON EFFECTIVE TAX RATES IN CONSUMER NON-CYCLICALS SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (IDX) FOR THE PERIOD 2019-2023

  Hanifah Muzhaffirah , Siti Salamah , Winda Rosa Permatasari , Mohamad Zulman Hakim , Dirvi Surya Abbas , Kimsen

  404 - 415

  2025-02-28

  Statistics: 613

• THE EFFECT OF CAPITAL STRUCTURE, FIXED ASSET INTENSITY AND COMPANY SIZE ON CORPORATE INCOME TAX PAYABLE

  Siti Khurotul Aini , Dwi Septiani

  548 - 559

  2025-04-21

  Statistics: 357

• THE EFFECT OF FIRM SIZE, PROFITABILITY, AND LIQUIDITY ON FIRM VALUE WITH CAPITAL STRUCTURE AS INTERVENING VARIABLES

  Sri Hermuningsih , Teguh Santoso , Riskin Hidayat , Saizal bin Pinjaman

  1421 - 1435

  2026-06-30

  Statistics: 77

• ANALYSIS OF THE INFLUENCE OF GREEN INTELLECTUAL CAPITAL, LEVERAGE RATIO AND PROFIT QUALITY ON COMPANY VALUE WITH COMPANY SIZE AS A MODERATOR

  Eko Supriyanto , Joko Setiawan , Tris Sudarto

  1674 - 1684

  2025-10-10

  Statistics: 286

• HOW DO FIRM CHARACTERISTICS INFLUENCE GOING-CONCERN OPINIONS? UNRAVELING THE MEDIATED-MODERATED PATHWAYS THROUGH AUDIT QUALITY AND FIRM SIZE

  Mohamad Zulman Hakim , Dinda Amelia Az Zahra , Dwi Fitriyani , Putri Indriyani , Ratu Jaisy Aulia Arifudin

  1452 - 1473

  2026-06-30

  Statistics: 91

• THE NEXUS OF LEVERAGE, PROFITABILITY, AND FIRM SIZE ON TAX PLANNING: IS IT MODERATED BY INSTITUTIONAL OWNERSHIP?

  Zab Ass'ad Ibrahim , Hari Sulistyo Wibowo , Muhammad Fachry Fahreza , Mohamad Zulman Hakim , Triana Zuhrotun Aulia , Imas Kismanah

  1818 - 1828

  2025-10-19

  Statistics: 323

• LEVERAGE, INSTITUTIONAL OWNERSHIP, AND FIRM SIZE ON TAX AVOIDANCE: PROFITABILITY AS A MEDIATING VARIABLE

  Nur Fitria Sani , Ranidhan Putri , Selica Vianes , Mohamad Zulman Hakim , Ahmad Jayanih , Ahmad Zaki Mubarok

  1650 - 1659

  2025-10-10

  Statistics: 431

• COMPANY SIZE MODERATING DETERMINANT TAX MANAGEMENT IN TECHNOLOGY SECTOR COMPANIES INDONESIA

  Metri Mariana , Mila Afifah , Mohamad Zulman Hakim , Januar Eky Pambudi , Indra Gunawan Siregar , Reni Anggraeni

  1698 - 1708

  2025-10-11

  Statistics: 347

• EARNING QUALITY AS MEDIATOR AND FIRM SIZE AS MODERATOR: A MODERATED-MEDIATION ANALYSIS OF FINANCIAL DETERMINANTS ON GOING-CONCERN AUDIT OPINIONS IN TECHNOLOGY COMPANIES

  Fachrul Yarangga Ardiansyah , Mohamad Zulman Hakim , Septian Aditya , Muhamad Rizal Sumarno , Irgy Minata

  1520 - 1538

  2026-06-30

  Statistics: 79